后土地财政时期减支增收的财税法律规制

后土地财政时期出现的财税现实困境暴露出过往经济发展失衡的问题,究其根源,无疑是现存财税制度的供给无法有效应对后土地财政时期的预期。面对财税领域特别是地方财政增量减少的窘况,并不能一味以外延式增加地方财政收入的方式来解决。应以财税制度供给侧结构性改革为指导,转变“全能政府”的传统观念,运用财税衡平理念和理论,强化内涵式减支增收财税法制供给与实施保障。只有矫正过往稀缺财税资源粗放使用的痼疾,使财税资源集约化配置,才能产生有效率的高质量经济发展功效。应通过财税衡平法律机制的纠偏,优化财富分配的社会实质公平效能,最终实现新时代社会和谐与经济可持续发展的理想目标。

Legal Regulation of Reducing Expenditure and Increasing Income in the Post Land Financial Period

The real difficulties of fiscal and taxation in the post land finance period expose the imbalance of economic development in the past,of which the fundamental reason is that the supply of the existing fiscal and taxation system has led to insufficient expectations.Facing the difficult situation of the fiscal and taxation field,especially the reduction of local fiscal increment,we cannot solve this problem by merely increasing the local fiscal revenue in an extended way.Instead,the supply-side structural reform of the fiscal and taxation system shall be used as a guide,changing the traditional concept of an omnipotent government.Using the fiscal and taxation equitable concepts and theories,we can strengthen the fiscal and taxation legal supply and implementation guarantees of connotative reducing expenditure and increasing revenue.Solving the problem of extensive use of scarce fiscal and taxation resources in the past,we can make the intensive allocation of fiscal and taxation resources effective for producing high-quality economic development.Through the correction of the fiscal and taxation equitable legal mechanism,the socially fair efficiency of wealth distribution can be optimized,and the ideal goal of social harmony and sustainable economic development in the new era will be achieved.